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Faculty of Economics, Merdeka University Surabaya, Indonesia Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota Surabaya, East Java, Indonesia
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INDONESIA
Journal of Economy, Accounting and Management Science (JEAMS)
Published by Universitas Merdeka Surabaya
ISSN : 26860678     EISSN : 26859696     DOI : https://doi.org/10.55173/jeams.v4i1
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences
The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and business economic thinking insurance accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 77 Documents
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Analysis of Application of Accounting Information Systems Receivable Billing In Increasing The Effectiveness of Cash Receiving In The Company Nurawaliya Fairin Oktavianita; Siwidiyah Desi Lastianti; Yanna Eka Pratiwi; Ida Budiarti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.66

Abstract

The objectives to be achieved in this study are to find out the extent of the accounting information system for collecting receivables in increasing the effectiveness of cash receipts implemented by PT. Karunia Indah Delapan Expres. The following actions were done to reach the aims of this study are: 1. perform an analysis of the accounting information system on the collection of receivables applied by PT. Karunia Indah Delapan Express, 2. Analyze the accounting information system for collection of accounts receivable to see if it can support the effectiveness of PT. Karunia Indah Delapan Expres, 3. Identify the problems and causes of problems that PT. Karunia Indah Delapan Expres is facing. From the results of the research and analysis carried out it can be concluded that:1. The slowness of the delivery letter to return to the original branch. 2. The lack of the number of collectors / collection officers of receivables. 3. The number of account numbers in PT. Karunia Indah Delapan Expres Surabaya.
The Influence of Occupational Health And Safety (K3) And Work Motivation On Employee Performance (Study on Kalimas Port at PT. Pelindo III Surabaya) Mustika Sukma Buana Pertiwi; Endang Muryani; Dwi Widi Hariyanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.67

Abstract

The Influence of Occupational Health And Safety (K3) And Work Motivation On Employee Performance (Study on Kalimas Port at PT. Pelindo III Surabaya)
The Relationship Between Intellectual Competence, Non-Material Incentives, Work Environment And Employee Performance Harjo Lukito
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.68

Abstract

The goal of this study is to examine how improving intellectual competence, non-material incentives, work environment might improve employee performance. In order to gather information and examine the correlation between the variables under investigation, this study employs a quantitative approach and a sample of 67 employees at PT. Bunga Jaya Jati Bintang Mojokerto as responders. Several linear regression techniques were used to examine the data after it was collected using a questionnaire. According to the study's findings, employee performance is influenced by intellectual ability. The work environment has also been demonstrated to have a substantial impact on employee performance, and non-material incentives have been shown to have an impact on employee performance.
Determinant Factors Influencing Earning Management The role of Tax Planning and Financial Performance Ade Setia Pratama
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.69

Abstract

The goal of this study is to find out how sales growth, tax planning, firm size, and profitability affect earnings management in the consumer goods sector. Purposive sampling was used to pick samples. This study used 45 companies as its sample. Sales Growth has a small effect on earnings management, Tax Planning has no effect on earnings management, Firm size has no effect on earnings management, and Profitability has a small effect on earnings management for food and beverage companies on the Indonesian stock exchange in 2018-2021.
The Influence of Attitude, Subjective Norm, Price Consciousness on Purchase Decision Through Purchase Intention in Green Products Raden Roro Ruvita Oktaviani; Bernadetta Diansepti Maharani; Putri Dwi Cahyani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.70

Abstract

This research aims to determine (1) the influence of Attitude on Purchase Intention (2) the influence of Subjective Norms on Purchase Intention (3) the influence of Price Consciousness on Purchase Intention (4) the influence of Purchase Intention on Purchase Decision. The sample in this research was 144 respondents from the people of Yogyakarta who had purchased environmentally friendly products. The data collection method uses a distributed questionnaire method and the sampling technique uses a purposive sampling technique. This research uses the Data Quality Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The research results show (1) there is no positive and significant influence on Attitude on Purchase Intention (2) there is a positive and significant influence on Subjective Norm on Purchase Intention (3) there is a positive and significant influence on Price Consciousness on Purchase Intention (4) there is a positive and significant influence on Purchase Intention on Purchase Decision.  
The Effect of Emotional Attachment And Perceived Product Quality On Customer Loyalty With Customer Satisfaction As A Mediator Muhammad Affidianto Arrusda; Ida Bagus Nyoman Udayana; Bernadetta Diansepti Maharani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.71

Abstract

This study aims to determine and examine the influence of emotional attachment and perceived product quality on customer loyalty with customer satisfaction as a mediator. This study uses a quantitative method. The sampling technique used is nonprobability sampling, specifically purposive sampling, with a sample size of 112 respondents. Data collection was conducted using a questionnaire distributed via Google Forms to respondents who had purchased Ventela products at least once. Data analysis techniques used in this study included data quality testing, classical assumption testing, multiple linear regression, and Sobel testing. The results of the study indicate that (1) emotional attachment has a positive and significant effect on customer satisfaction, (2) perceived product quality has a positive and significant effect on customer satisfaction, (3) emotional attachment has a positive and significant effect on customer loyalty, (4) perceived product quality has a positive and significant effect on customer loyalty, and (5) customer satisfaction does not affect customer loyalty.
Evaluation of PT's Financial Performance. K.S 2013-2015 period Sofyan Anshori
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2024): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.72

Abstract

In this research issue raised, namely: how the performance of PT. KS (Persero) in financial aspect during the period 2013-2015 according to the Decree of the Minister of SOE (State Owned Enterprises) No. KEP-100/MBU/2002 concerning the rating of health level of SOE. The purpose of this research is analyzing the financial performance of PT. KS (Persero) in the period 2013-2015 based on that Decree of the Minister of SOE. The analytical method used in this research is a quantitative descriptive analysis method using analytical tools eight indicators of financial ratios based on the Decree of the Minister of SOE No. KEP-100/MBU/2002, namely: ROE, ROI, cash ratio, current ratio, collection periods, inventory turn over, total assets turn over, and total equity to total assets ratio.From the analysis results using that eight indicators, it is known that during 2013-2015, the company's financial performance declined and experienced some fluctuating circumstances. Based on the Decree of the Minister of SOE No. KEP-100/MBU/2002, the financial performance of PT. KS (Persero) for 2013-2015 is in the category of "LESS HEALTHY" with a total score the rating of health level of 39 and predicate B for 2013, for 2014 a total score of 36 with predicate B, and in 2015 dropped predicate to B with a total score of 31. Be expected that with the implementation to have resources for direct material specifically iron ore by PT. KS (Persero) used subsidiary company (Meratus Jaya Iron & Steel) and bought new production machine to make it efficient, it can immediately improve the company's financial performance better in the future..
The Effect of Earning Per Share (EPS), Return On Equity (ROE) And Debt to Equity Ratio (DER) To Stock Price (Study On Mining Companies and services Listed In Indonesia Stock Exchange Period 2015-2019. Firda Febriarianti; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2024): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.73

Abstract

This study aims to determine the effect of earnings per share (EPS), return on equity (ROE) and debt to equity ratio (DER) simultaneously and partially to stock prices in mining companies and services listed on the Indonesia Stock Exchange period 2015-2019. The population in this study is the financial statements of mining companies and services listed on the Indonesia Stock Exchange period 2015-2019 as many as 12 companies. The sampling technique used is purposive sampling method. Based on the research criteria there are 10 companies that meet the criteria of sampling. Data were obtained from financial reports published by Indonesian Capital Market Directory (ICMD) and collected by documentation method.To analyze the data used (1) classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, (2) multiple linear regression test and (3) hypothesis test consisting of coefficient of determination, simultan significant test (f-test) and partial significant test (t-test). Based on the test results of determination coefficient magnitude Adjusted R Square value of 0,721 or 72,1%. This means that the influence of EPS, ROE and DER variables to the stock price is 72,1% and the remaining 27,9% is influenced by other variables that do not enter into this model/observation. The results showed that simultaneously EPS, ROE, and DER variables significantly influence the stock price. Partial test results show the earning per share (EPS) has a positive and significant effect on stock prices. Variable return on equity (ROE) has a negative and insignificant effect on stock prices. While the variable debt to equity ratio (DER) has a negative and insignificant effect on stock prices.
Customer Experience as a Mediator Between Fintech Innovation and Customer Decisions in BSI KCP Malang Kepanjen Andri Teguh Prasetyo; Djunaedi; Angga Rizka Lidiawan
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.74

Abstract

The development of the global banking sector, particularly in the face of digitalization challenges, provides an overview of significant changes in bank operations. Based on data on the number of bank branches from 2020 to 2022, there has been a decline in the number of branches in several banks, such as Conventional Commercial Banks - State-Owned Banks. This decline reflects a shift in focus toward digitalization, requiring banks to pay attention to technology in order to enhance operational efficiency. This study aims to examine the impact of fintech innovation on customer decisions, both directly and through customer experience as a mediator. Focusing on Bank Syariah Indonesia (BSI) KCP Malang Kepanjen, this research investigates how fintech innovations, such as mobile banking applications, influence customers' decisions in choosing digital banking services. In addition, this study explores the impact of customer experience on their decisions and how a positive experience can enhance satisfaction and customer loyalty to digital services. The findings suggest that fintech innovations implemented by BSI can improve customer experience, which in turn affects customers' decisions to continue using these services. It is hoped that the results of this study can contribute to the development of more effective digital banking strategies, improve customer satisfaction, and strengthen BSI's position in the digital banking industry in the future.
Village Economy Development through the National Program for Community Empowerment in Rural Areas (PNPM-MP) in Ngepung Village, Kedamean District, Gresik Regency Siswanto; Wahyu Febriani; Priyo Utomo
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out villagers participation in supporting the success of the implementation of the National Program for Community Empowerment in Rural Areas (PNPM-MP) in the Ngepung Vilage, Kedamean District of Gresik. The research method used is qualitative research methods. The results show villagers participation in planning, in this case the community has played an active role, but has not been thoroughly to all the community, which in the process of meeting, not all people participate in meetings, in planning meetings represented by the Head of village, Chairman of RT and RW as well as community leaders , active in community planning in the making a decision, the goal of a series of activities, as well as to the determination of the funds that also involve all elements of society, including community leaders.Villagers Participation on Implementation of the Autonomy National People Empowerment Program (PNPM-MP) by the community through self-managed and facilitated by village and assisted by facilitators village that serves as a consultant PNPM. Carried out after the implementation phase of the planning phase is complete and has no funds allocation activities. people participation in the use and maintenance can be seen from the benefits perceived by people in the construction that has been done as well as improve the economy of society in physical form through road paving and toilet and empowerment of the women's credit form (SPP). In terms of physical development, people always have the initiative if there is damage occurred.

Page 7 of 8 | Total Record : 77

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